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More About This Retirement Plan – State Police Plan
… of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for costs. Hybrid Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger module. As a general … General Fund, Capital Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesPride 2022
… broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller …
https://www.osc.ny.gov/pride-2022Mechanicville City School District – IT Asset Management (S9-22-16)
… – pdf] Audit Objective Determine whether Mechanicville City School District (District) officials appropriately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Walton Central School District – IT Asset Management (S9-22-24)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 57 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Geneseo Central School District – IT Asset Management (S9-22-11)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 72 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Village of Sidney – Financial Activities (2023M-14)
… ensure the airport is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Lockport – Justice Court (2018M-36)
… accountability to reconcile the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and unreliable, the Court’s bail amounts were understated for … were properly disposed in a timely manner or that fines and fees were properly collected, so the New York State …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua in Ontario … a five-member Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsVillage of Nelsonville – Financial Operations (2012M-242)
… The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is … by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the 2012-13 … were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242East Hampton Housing Authority – Board Oversight (2017M-33)
… is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of … The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for qualified … 93 housing units located on three properties in the Town and purchased a fourth property in 2016 where another 40 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Chittenango Central School District – Financial Management (2016M-294)
… School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Village of Morris – Fund Balance (2017M-58)
… Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key Findings Over the last three …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Richfield Springs – Justice Court (S9-14-1)
… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period … 30, 2013. Background The Village covers one square mile and has approximately 1,300 residents. The Board of Trustees, comprising a Mayor and four Trustees, is responsible for overseeing the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Steuben County – County Bridge Maintenance (S9-13-1)
… 31, 2011. Background The County covers 1,390 square miles and has approximately 99,000 residents. The County is … of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a professional engineer who is directly involved …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Comptroller DiNapoli Releases School District Audits
… Central School District – Online Banking (Fulton County and Montgomery County) The board and district officials did not adequately safeguard online … Central School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0NYC Construction Noise Complaints Soar
… Thomas P. DiNapoli. "Construction is reshaping the city's skyline but the accompanying noise of construction activities … Auditors selected a sample of noise complaints for 50 incident addresses (see Exhibit A in the audit for … 24 consecutive electronic renewals that lasted through July 2016, even though the work site was within 200 feet of a …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarState Comptroller DiNapoli Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits